Bachelor of Commerce (BCom) – Norbuling Rigter College

Aims of the programme:

The BCom programme aims at equipping graduates with the knowledge and technical skills that are necessary to understand and participate in the modern business world, with orientation in the two key functional areas of Accounting and Finance. It also offers emphasis on the development of soft skills that are essential for effective delivery of personal and professional duties in the community and organizations. The programme draws its themes and inspiration from the past and current industries and human resource development needs in both domestic and international markets.

With the expanded depth and options for major in Accounting and Finance, the programme also prepares students for subsequent graduate studies. Further, it allows students to achieve the highest level of success in their professional careers. The BCom graduates will acquire adequate knowledge and skills required to pursue and practice professional qualifications such as Chartered Accountant, Chartered Management Accountant, Chartered Financial Analyst, Cost and Management Accountant, Certified Public Accountant, etc.

Programme Structure:

BCom Programme (Major in Accounting/Finance)
Year	Year	Sem	Modules
1	l	MGT101 Introduction to the Business Environment	ACT101 Financial Accounting	BLT101 Legal Considerations in Business	BIM101 Introduction to Computers and Business Applications	ACS101 Academic Skills
1	ll	BMS101 Business Mathematics	MGT102 Management Theory and Practices	ECN101 Microeconomics	DZG101 Dzongkha Communication	LAN101 Grammar, Vocabulary and Phonology in context
2	I	FIN201 Fundamentals of Corporate Finance	ECN202 Macroeconomics	BMS202 Statistics for Solving Business Problems	1st Major Module	GSE101 Analytical Skills
2	II	ACT203 Cost Accounting	BLT203 Taxation Law and Practice	HRM202 Organizational Behaviour and Culture	2nd Major Module	BLT204 Corporate Law/ EDP101 Entrepreneurship
3	I	BMS303 Mathematics for Managerial Decisions	MGT307 Strategic Management	RES301 Research Methods in Business	3rd Major Module	4th Major Module
3	II	MGT305 Fundamentals of Corporate Governance	RES302 Research Project	IBS301 International Business	5thMajor Module	6thMajor Module

List of Major Modules:

Year	Sem	Required Major Modules	Accounting	Finance
2	I	1^st Major Module	ECN202 Macroeconomics	BMS202 Statistics for Solving Business Problems
2	II	2^nd Major Module	BLT203 Taxation Law and Practice	HRM202 Organizational Behaviour and Culture
3	I	3^rd Major Module	ACT305 Management Accounting I	FIN304 Capital Budgeting
	I	4^th Major Module	ACT306 Corporate Reporting II	FIN305 Financial Risk Management
	II	5^th Major Module	ACT307 Audit and Assurance	FIN306 Investment Analysis and Portfolio Management
	II	6^th Major Module	ACT308 Management Accounting II/ ACT309 Public Sector Accounting	FIN307 Banking Concepts and Practice